CRA indicated that an Indian organization approximately 80% whose clientele were Indians living on reserves would not satisfy the condition in Guideline 4 that the clientele be “exclusively Indians … who for the most part live on reserves,” stating:
The term "Indians who...live on reserves" as used in Guideline 4, means that the Indian lives on a reserve in a domestic establishment that is his or her principal place of residence and the centre of his or her daily activities.